Carlos G. E. Rameh

Specializing in Tax Litigation, Daniel has been handling judicial and administrative litigation in matters of federal, state and municipal taxes, including advising on cases before the Federal Supreme Court, presenting oral arguments before the Full Session of the Court, the Superior Court of Justice, and the 1st and 2nd panels of the Court. He also presents oral arguments before the Administrative Council of Tax Appeals (CARF) and before panels of the High Court of Tax Appeals. Maya conducts...

Paulo Benedito Lazzareschi is a lawyer recognized by Best Lawyers in the practice areas of Administrative Law, Arbitration and Mediation and Litigation. Paulo Benedito practices law in São Paulo, Brazil Best Lawyers has recognized Paulo Benedito Lazzareschi since 2010. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Paulo Benedito Lazzareschi is held by oth...

Specialist in International Tax and Trade with articles published in Brazil and abroad, Ayres Moreira is an Alumnus of the Training Program in Policy and Trade at the Brazilian Embassy in Washington and former Professor of International Tax Law at the Pontifical Catholic University of Minas Gerais (PUC Minas) and at the Getúlio Vargas Foundation (FGV). Ayres Moreira is a frequent speaker in Seminars and Conferences in Brazil and abroad, a full member of the Tax Commission of the Brazil...

Fabiana Fittipaldi Morade is a lawyer recognized by Best Lawyers in the practice area of Labor and Employment Law. Fabiana practices law in São Paulo, Brazil Best Lawyers has recognized Fabiana Fittipaldi Morade since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Fabiana Fittipaldi Morade is held by other lawyers.

André Blotta Laza is a lawyer recognized by Best Lawyers in the practice area of Labor and Employment Law. André Blotta practices law in São Paulo, Brazil Best Lawyers has recognized André Blotta Laza since 2025. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which André Blotta Laza is held by other lawyers.

Founding partner, Fernando Loeser is a tax specialist. He has a particular interest in litigation and acts on consultation matters. He covers the full spectrum of tax issues direct and indirect taxation and is frequently seen acting before the Superior Courts of Brazil. Fernando is well qualified to tackle complex litigation at judicial and administrative levels. He covers the full spectrum of tax issues, direct and indirect taxation and is frequently seen acting before the Superior Courts of...

JOSÉ THEODORO ALVES DE ARAÚJO Partner Office: São Paulo E-mail: taraujo@araujopolicastro.com.br Dir. phone: (55) (11) 3049-5705 Areas of Practice Corporate, Banking and Capital Markets, Infrastructure, Regulatory and Administrative Law. Education • Bachelor of Laws (LL.B.) from Universidade de São Paulo Law School – USP (1962); • Career improvement course on Financial System at Getulio Vargas Business School (1963); • Career improvement course ...

Master and PhD in Criminal Procedure Law at Faculdade de Direito da Universidade de São Paulo (USP); Bachelor in Laws at Faculdade de Direito da Pontifícia Universidade Católica de São Paulo (PUCS-P); Professor for IBMEC Graduation Course; Member of CEAPRO – Centro de Estudos Avançados de Processo; Former President, Treasure Director and Secretary-General of the Brazilian Bar Association – Sub-section of Pinheiros in São Paulo/SP; Coordina...

Mr. Areno has worked on more than 40 offerings, including of Banco BTG Pactual, Azul, Ultrapar, Cosan, Tarpon, BR Malls, Iguatemi, MetLife and Banco do Brasil. In addition, he has been involved in several mergers and acquisitions, including representing Deutsche Bank AG as financial advisor to Enersis Américas S.A. (Chile) in the US$22 billion restructuring of certain companies controlled by Enel (recognized as a 2017 Global Finance Deal of the Year (Insolvency and Restructuring) by Th...

Juliana Galindo is a lawyer recognized by Best Lawyers in the practice area of Real Estate Law. Juliana practices law in São Paulo, Brazil Best Lawyers has recognized Juliana Galindo since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Juliana Galindo is held by other lawyers.